HS 720851 Other, not in coils, not further worked than hot-rolled

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What products does HS 720851 cover?

This subheading covers flat-rolled products of iron or non-alloy steel, of a width exceeding 600 mm, not in coils, and not further worked than hot-rolled, with a thickness exceeding 10 mm. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically excludes products that have undergone additional processing beyond basic hot-rolling. For example, the USITC Harmonized Tariff Schedule (HTS) defines this category by its dimensions and lack of further fabrication, ensuring clarity for trade. This ensures that only specific types of hot-rolled steel plates and sheets fall under this classification.

What falls outside HS 720851?

The following products are excluded from HS 720851: flat-rolled products that are in coils, those that have been further worked (such as by pickling, coating, or surface treatment), and those with a thickness of 10 mm or less. For instance, hot-rolled steel coils classified under 720810 or steel plates that have been galvanized (classified under Chapter 7210) are not covered by this subheading. Products with a width of 600 mm or less are also classified elsewhere, typically under heading 7209.

What are common classification mistakes for HS 720851?

A common error is misinterpreting "not further worked than hot-rolled" by including products that have undergone minor surface treatments or descaling processes that are considered beyond simple hot-rolling. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may mistakenly classify pickled or oiled steel plates under 720851 when they should be classified under headings that account for such treatments, such as 7210 for flat-rolled products of iron or non-alloy steel, of a width exceeding 600 mm, clad, plated or coated.

How should importers classify products under HS 720851?

The correct procedure for classifying products under HS 720851 involves a detailed examination of the product's characteristics against the specific criteria outlined in the Harmonized System. Importers and customs brokers must verify that the product is flat-rolled steel, has a width greater than 600 mm, is not in coils, has undergone only hot-rolling, and has a thickness exceeding 10 mm. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, is crucial for accurate determination and to identify any specific national subdivisions or notes.

How is the duty calculated for products under HS 720851?

A 10-tonne shipment of hot-rolled steel plates (not in coils, not further worked, thickness 15mm) declared at a customs value of $8,000 USD would attract a US duty of $400.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.00% ad valorem, applied to the declared customs value ($8,000 USD × 0.05 = $400.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 7208.51.0000.

Which trade agreements reduce duties for HS 720851?

Several free trade agreements may reduce the applicable duty rate for HS 720851, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, goods from countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or Free duty rates. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.

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